ESTIMATED NATIONAL INSURANCE
£0.00
Enter your income details to calculate.
This calculator gives a simplified employee Class 1 National Insurance estimate for the 2026/27 tax year. It does not include employer contributions, self-employed contributions or every payroll situation.
How to calculate National Insurance
National Insurance is a UK contribution paid on earnings above certain thresholds. For employees, Class 1 National Insurance is usually deducted through payroll before pay is received.
Formula used
The simplified employee calculation is:
National Insurance = 8% on earnings between the Primary Threshold and Upper Earnings Limit, plus 2% on earnings above the Upper Earnings Limit
Example: £40,000 employment income
Annual income = £40,000
Primary Threshold = £12,570
Upper Earnings Limit = £50,270
Income subject to the main 8% rate = £27,430
£27,430 × 8% = £2,194.40
Estimated employee National Insurance = £2,194.40
What this calculator is for
This calculator estimates employee National Insurance from annual employment income. It can help show how much may be deducted before take-home pay is received.
National Insurance and income tax
National Insurance is separate from income tax. A person may pay both income tax and National Insurance, but they are calculated using different rules and thresholds.
Important note
This tool is a simplified guide. Actual National Insurance can vary depending on pay frequency, employment status, category letter, age, directorship, multiple jobs, benefits, salary sacrifice and employer payroll settings.
Frequently Asked Questions
What is National Insurance?
National Insurance is a UK contribution paid by employees, employers and some self-employed people. It helps build entitlement to certain state benefits and the State Pension.
What type of National Insurance does this calculator estimate?
This calculator estimates employee Class 1 National Insurance for employment income.
Does this include employer National Insurance?
No. This calculator estimates employee National Insurance only. Employer National Insurance is calculated separately.
Does this include self-employed National Insurance?
No. This calculator does not estimate self-employed National Insurance contributions.
Is National Insurance the same as income tax?
No. National Insurance and income tax are separate deductions with different thresholds and rules.
Can National Insurance rules change?
Yes. National Insurance thresholds and rates can change over time, so this calculator should be reviewed when UK payroll rules change.